COVID-19 Planned Expenditures for Supplementary Estimates (B), 2021-22

The purpose of this online annex is to summarize the total COVID‑19 authorities that have been included in 2021-22 Estimates to date, and to provide a reconciliation between these authorities and the updated COVID‑19 Economic Response Plan presented in Budget 2021.

Authorities for the COVID‑19 Economic Response Plan in 2021-22

COVID‑19 initiatives are being implemented through both voted and statutory expenditures.

Most of the statutory COVID‑19 expenditures in 2021-22 have been granted through time-limited authorities, such as An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) andthe Canada Recovery Benefits Act.

The Supplementary Estimates (B), 2021-22 also includes amounts of 2021-22 COVID‑19 spending authorities which are anticipated to be granted through the related appropriation bill, such as:

  • $375 million to support access by developing countries to vaccines, therapeutics and diagnostics (Department of Foreign Affairs, Trade and Development);
  • $152 million to support pressures related to the pandemic (Correctional Service of Canada); and
  • $86 million to implement the Policy on COVID‑19 Vaccination for the Core Public Administration Including the Royal Canadian Mounted Police (Treasury Board of Canada Secretariat).

Details on 2021-22 voted and statutory COVID‑19 authorities and expenditures can be found in the online Supplementary Estimates documents, or on GC InfoBase.

COVID‑19 Economic Response Plan Authorities included in the 2021-22 Estimates
  Main Estimatestable 1 note * Supplementary Estimates A Supplementary Estimates B Total
Voted 11,022,283,849 11,184,066,037 1,229,926,962 23,436,276,848
Employee Benefit Plans 93,495,799 60,676,271 14,830,779 169,002,849
Statutory 10,992,173,216 8,916,768,608 6,157,997,000 26,066,938,824
Total 22,107,952,864 20,161,510,916 7,402,754,741 49,672,218,521

Table 1 Notes

Table 1 Note 1

The previously reported figure of $22.7 billion in the 2021-22 Main Estimates included approximately $0.6 billion that was outside the scope of the Economic Response Plan.

Return to table 1 note * referrer

Overall, these 5 organizations account for 88% of the total COVID‑19 authorities included in the 2021-22 Estimates:

  • Department of Employment and Social Development ($19.5 billion);
  • Public Health Agency of Canada ($12.4 billion);
  • Department of Finance ($7.4 billion);
  • Department of Indigenous Services ($2.5 billion); and
  • Department of Health ($2.0 billion).

COVID‑19 Response: 2021-22 Estimates to Budget 2021 Reconciliation

Below is a reconciliation of the $49.7 billion of authorities included in the 2021-22 Estimates to date and the $76.3 billion announced for 2021-22 in the revised COVID‑19 Economic Response Plan included in Budget 2021.

  2021–22 (billions of dollars)
Total COVID-19 Authorities to Date in Estimates 2021-22 49.7
Of which included in:
Main Estimates
22.1
Supplementary Estimates A
20.2
Supplementary Estimates B
7.4
Plus: Items not included in Estimates 44.0
Of which:
Canada Emergency Wage Subsidy
26.0
Canada Emergency Rent Subsidy and Lockdown Support
4.3
Employment Insurance Benefits
9.8
Canada Emergency Business Account - Incentive
1.2
Other
2.7
Less: Reprofiles from 2020-21 to 2021-22 (captured in the Estimates) -6.2
Less: Accrual and other -11.2
Total - COVID-19 Economic Response Plan in 2021-22 as per Budget 2021 76.3

Items not included in the Estimates

The Budget forecast covers the complete scope of the Government’s fiscal framework, including revenues, program and tax expenditures, statutory expenditures such as Employment Insurance benefits, and provision for future obligations such as public service pensions. The scope of the Estimates is narrower than the Budget forecast. The main purpose of the Estimates is to support Parliament’s consideration of the appropriation bills, which are the legal instruments for authorizing certain payments.

The Estimates are therefore focused on the government’s cash needs which require parliamentary appropriations and exclude certain items reported in the Federal Budget.

In particular, the Canada Emergency Wage Subsidy and the Canada Emergency Rent Subsidy are legislated through the Income Tax Act and are considered expenditures for government financial reporting purposes. Parliament does not authorize spending annually for these items or for other tax and liquidity measures.

The Canada Emergency Business Account is provided through Export Development Canada.

Most Employment Insurance costs are paid directly out of the Employment Insurance Operating Account, rather than a departmental appropriation, and are therefore not included in the Estimates.

Reprofiles from 2020-21 to 2021-22 (captured in the Estimates)

Supplementary Estimates (A) and Supplementary Estimates (B) include amounts originally approved and reported in the COVID‑19 Economic Response Plan for 2020-21 that have since lapsed and are being reprofiled into 2021-22.

Accrual and other

The Federal Budget is presented on a full accrual basis whereas the Estimates are presented on a modified cash basis. The accrual basis of accounting recognizes income when it is earned and expenses when they are incurred, whereas cash accounting recognizes them when the cash or its equivalent has been paid. As a result, certain items will be reported differently between the two publications. This category also includes other adjustments necessary to forecast expenses on a fully consolidated basis as well as adjustments for items that have been approved and earmarked in the fiscal framework (at the time of Budget 2021 and since then).

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